Front Mezz. Row A. Middle of the row if possible! Usually go on sale the week of the performance. If you can't wait, the second or third row are great as well!
It's a matter of taste. I prefer front row aisle orchestra (left). If you like to be up close and have the most "cat" interaction, go front row. If you like to see the show "as a whole" go for Mezz.
The center orchestra almost always offers the best view for any show, hence the reason those seats are typically the most expensive. However, it can sometimes be better to go with left or right orchestra if the available options in the center are too far back, because the mezzanine overhang can sometimes restrict the view from the rear of the orchestra (at the Neil Simon, the mezzanine overhangs the orchestra at about row O). That said, keep in mind that orchestra side seating can get quite far off to the side in some theatres (at the Neil Simon, I would avoid double-digit seating above 14).
It's also worth noting that this show features several scenes in which the cast interacts with the audience, but I'm not sure if this happens upstairs (I saw it from the orchestra level). At intermission, Old Deuteronomy remains on the stage and audience members are allowed to actually go up on the stage for pictures with him. Also, the climactic scene features a levitating set piece that could go out of view if you're too far back under the mezzanine overhang.
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"Michael Riedel...The Perez Hilton of the New York Theatre scene" - Craig Hepworth, What's On Stage